Looking for another job - yay or nay?

It depends on a number of things. First, do you have a job with one of the Big Four in So Cal for sure ... or are you just hoping to get one? If the latter, do not quit your current job until you know for sure you have another job. Why are you moving to So Cal -- because you're going to have to explain this to future employers. The Big Four have offices in the SF Bay Area, so maybe it has to do with family or boyfriend/girlfriend, etc.? There's nothing wrong with saying you moved to be close to family, or a fiancee, something like that, but you'll have to explain why. While Big Four experience is good in that it will teach you how big audit companies operate -- processes & procedures, etc., chances are your actual job will not be as broad as with a mid-sized company.You're more likely to be given more routine stuff to do than you do now. So, a future employer will not only look at who you worked for, but what, exactly you did there.

If you can show progression in your responsibilities from your current job to the one with one of the Big Four, then I don't think 1 year in one job followed by two years in another job is necessarily a negative thing, particularly if you're early in your career.